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1982 (12) TMI 159 - HC - VAT and Sales TaxExtract: .......air. It is not used as a medicinal preparation to cleanse the hair or for skin disorders. Therefore, we hold that hair-dye is not hair lotion within the meaning of entry 36 of the-Act. Consequently we set aside the order of the Sales Tax Appellate Tribunal, Hyderabad. Accordingly, the tax revision case is allowed with costs. Advocate s fee Rs. 250.
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